Sadly, my investigations a few years back indicated that a suitably strong and robust 2-axis tracker that would withstand our local winds and snow loads is significantly more expensive than just buying more panels and facing some of them east/south/west to accomplish the same thing. Doing this on an existing shed also avoids some local zoning rules vs a dedicated ground mounted system.
(This assumes that you have enough space, but for grid-scale solar this is not the limiting factor. The costs are roughly in order from most to least: the cost of the inverters and grid connection, the cost of installing the panels, the cost of the panels themselves, then the cost of the land to put them on)
As always ymmv and depends somewhat on your location. I'm around 30 degrees from the equator.
During summer, lying flat gets a lot more power. And more importantly the start and end of the generating period is longer. Ie the panels get more sun in the morning and evening thankfully they were tilted.
In winter the sun is more "from one direction" and obviously is lower on the horizon.